Imports by Charitable

For the purpose of sub-chapter III the expression:

  1. “Charitable Institution” and “Charitable non-profit making institution” means an institution approved for the purpose of section 2 (36C) of the Income Tax Ordinance, 2001
  2. “Gifts or Donations” include goods other than vehicles of chapter 87 of the First Schedule to the said Act, donated by the donors residing abroad. However, ambulances received as gift or donation from abroad shall be eligible for the benefit provided that the same are imported as per Serial No. 116 of Customs General Order No.12 of 2002, dated the 15th June, 2002; and
  3. “Competent Authority” means:
    1. In case of educational and research institutions falling in the jurisdiction of the Federal Government, the Ministry of Education or Ministry of Science & Technology or any other relevant Ministry of the Federal Government;
    2. In case of an institution falling within the jurisdiction of a Provincial Government, the Director of Education or Technical Education or Public Institution or any other relevant authority of the Provincial Government; and
    3. In case of a university recognized by the University Grants Commission, the Registrar of the University.

HS Code Imports Charitable
PCT Codes Description CD % ST
9912 Following goods imported by Abdul Sattar Edhi Foundation and Bilques Edhi Foundation, subject to furnishing of a certificate by Maulana Abdul Sattar Edhi son of Haji Abdul Shakoor Edhi or Mr. Faisal Edhi, Vice Managing Trustee and Qubra Edhi, Trustee, Edh 0 0
9913 Gifts or donations received by a charitable non-profit making hospital or institution, solely for the purpose of advancing the declared objectives of such hospital or institution, subject to the following conditions, namely:-

(i) no condition is attac

0 0
9914 Equipment, apparatus, reagents, disposables and spares, imported by: -

(i) charitable non profit making institutions operating hospitals of fifty beds or more; and

(ii) hospitals run by the Federal Government or a Provincial Government,- Subjec

0 0
9915 Goods imported by or donated to non profit making educational and research institutions subject to the following conditions:

(i) the imported goods have an educational and scientific character;

(ii) the importing or receiving institutions are

0 0
9916 Goods supplied free of cost as replacement of identical goods previously imported including goods imported within warranty period not exceeding one year or such extended period as allowed by the Collector of Customs, subject to the following conditions:- 0 0
9917 Goods imported into and exported (except to tariff area of Pakistan) from the Export Processing Zones established under the Export Processing Zone Authority Ordinance, 1980 (IV of 1980) and any enactment relating to Gwadar Special Economic Zone, subject t 0 17
9923 Currency Notes, unused stamps 0 0
9924 Eye cornea 0 0
9925 Artificial kidneys, hemodialysis machines, hemodialyzers, A.V. fistula needles, hemodialysis fluids & powder, blood tubing tines for dialysis, reverse osmosis plants for dialysis, double lumen catheter for dialysis, catheters for renal failure patients, p 0 0
9926 Machinery and equipment, not manufactured locally, namely navigational equipment, fish finders, storage and handling equipment, if imported by fish farming or catching stage operators, who will enjoy the status of indirect exporters. 0 17
9927 Pharmaceutical raw materials if imported for manufacture of contraceptives in accordance with the input out put ratios determined by the Directorate of Input Output Co-efficient Organization. Contraceptives and accessories thereof. 0 17
9928 Omitted.
9929 Goods mentioned below if imported in accordance with the conditions and procedures laid down in Import and Export of Gold, Gold Jewellery and Gemstones Order, 2001 as amended from time to time, notified vide Ministry of Commerce's SRO 760(I)/2013 dated 2n 0 17
9930 Any goods, including vehicles, specified in the First schedule to the Customs Act, 1969 (IV of 1969) imported by Federal/Provincial/ Local Government Departments, Muncipal bodies and Development authorities subject to the condition that the goods are dona 0 17
9931 Ground handling equipments, service and operation vehicles, catering equipment and fuel trucks not manufacted locally, imported by domestic airlines or by any other service company to which a licence has been issued by the Civil Aviation Authority for suc 0 17